Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

Annotation 245.1122

(b) DIETARY SUPPLEMENTS AND ADJUNCTS

245.1122ANABAENA Flos Aqua is a freeze dried product consisting of pure premium blue-green algae. It is labeled as a pure food product and contains naturally chelated vitamins, minerals, lipids, nucleic acids, chlorophyll, amino acids, and enzymes. Regulation 1602 provides that ". . . unusual foods such as brewer's yeast, wheat germ, and seaweed are not subject to tax unless their label states they are a food supplement or the equivalent." As such, ANABAENA Flos Aqua is a food product unless it is labeled as a food supplement. 11/16/81. (Am. 2010-1).